2005 (1) TMI 458

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.... Shri Ravindran, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides and considered the issue in this appeal filed by Revenue. 2. CCE (Appeal) had allowed the apeal of respondent, an assessee manufacturing soap on job work for various parties e.g. Godrej Soaps, M/s. SSL etc, against an order of lower authority who had ordered the valuation of....

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.... 6(b)(2) relying on the case of M/s. Ujagar Prints & Ors. 3. Revenue has urged the following grounds- (i)      Reasoning for application of Rule 6(b)(2) is wrong as that would be applicable for captive consumption (ii)    Rule 7 has been correctly applied by the ld. original authority. They rely on Order No. 24/14/93 dated 31-12-1993 and the fi....

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....para 1 of this decision or the deduction from Traders price is adopted as in para 2 of the same, it should result in the value of the goods at the factory gate on date of removal. Essentially the two routed prescribed should lead to the same Assessable value, if the term "Traders Profit" as used in para 2 of clarificatory order is understood to be "Trading Profit or Profits in trading of the said ....